Exhibit 21 (l)

                            (CREDIT ACCEPTANCE LOGO)
                          CREDIT ACCEPTANCE CORPORATION

             SCHEDULE OF CREDIT ACCEPTANCE CORPORATION SUBSIDIARIES

The following is a list of subsidiaries as of the date of this filing of Credit
Acceptance Corporation, other than subsidiaries which, considered in the
aggregate as a single subsidiary, would not constitute a significant subsidiary,
as defined by the Securities and Exchange Commission Regulation S-X.

Arlington Investment Company
Buyers Vehicle Protection Plan, Inc.
AutoNet Finance Company.com, Inc
CAC Funding Corp.
Credit Acceptance Funding LLC 2003-1 Credit Acceptance Auto
Dealer Loan Trust 2003-1 CAC Warehouse Funding Corp.
CAC Warehouse Funding Corporation II
CAC Leasing, Inc.
CAC Reinsurance, Ltd.
CAC of Nevada, Inc.
Credit Acceptance Corporation of South Dakota, Inc.
CAC International Holdings LLC
Vehicle Remarketing Services, Inc.
Credit Acceptance Corporation UK Limited
CAC of Canada Company
Credit Acceptance Corporation Ireland Limited
Auto Funding America, Inc.
Auto Funding America of Nevada, Inc.
Auto Lease Services, LLC
Credit Acceptance Wholesale Buyers Club, Inc.
CAC Scotland
CAC Luxembourg, S.a.r.l
CAC UK Funding, Ltd.
CAC (TCI) Ltd.